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| Author: | Nielsen, R.P. Ballas, A.A. |
| Title: | The politics of resisting and reforming systematic extortion by tax auditors-inspectors |
| Journal: | Business Ethics
2000 : APR, VOL. 9:2, p. 76-85 |
| Index terms: | Business ethics Taxation Auditors Bribery Corruption |
| Freeterms: | Extortion |
| Language: | eng |
| Abstract: | The problem addressed in this paper is network based, systematic tax extortion. Considered are 4 key elements, exposing corruption links btw. political, administrative and judicial bodies. Based on action-learning theory, there are intervention methods considered for resisting and reforming systematic tax extortion. The strenghts and limitations of these methods are considered in the context of a number of case studies. |
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